Individual savings account deposits

– see Individual savings accounts (ISAs)

Inheritance tax

Gifts subject to reservation

– see Gifts subject to reservation

Time of completion of gift

Commentary – Tax Reporter ¶615-550

Time of completion of gift, Scotland

Commentary – Tax Reporter ¶615-950

Oil allowance, participator's share of

Legislation/Regulatory – OTA75 s. 8(4)

Recovery proceedings

– see Civil recovery proceedings